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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-41

Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer

Official textsdlegislature.gov

The secretary of revenue may examine the books, papers, and records of any distributor, wholesaler, or dealer in this state, for the purpose of determining whether the tax imposed by this chapter has been fully paid, and may investigate and examine the stock of cigarettes or tobacco products in or upon any premises where the cigarettes or tobacco products are possessed, stored, or sold, for the purpose of determining whether the provisions of this chapter are being obeyed. The secretary may make the inspections and examinations at any time during ordinary business hours, and may inspect at the times the premises and all desks, safes, vaults, and other fixtures and furniture contained in or upon the premises for the purpose of ascertaining whether cigarettes or tobacco products are held or possessed in violation of this chapter. Each dealer shall keep documents establishing that the cigarettes and tobacco products in the dealer's inventory were purchased from a distributor or wholesaler licensed by the State of South Dakota. The documents shall be kept for at least three months. If the documents are not stored at the dealer's registered location, the documents shall be made available in physical or electronic form to the secretary within five business days of the receipt of the request from the secretary.

Last amended: Source: SDC 1939, § 57.3914; SL 1951, ch 452 , § 10; SL 1955, ch 417 ; SL 1970, ch 78 , § 13; SL 1995, ch 72 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-50-19 · Payment for stamps after purchase--Bond or depository…
  2. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  3. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  4. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  5. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  6. 10-50-26 · Bond or depository agreement required of authorized…
  7. 10-50-27 · Agreement by nonresident to permit examination of records
  8. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  9. 10-50-29 · Authorized nonresident as licensed distributor
  10. 10-50-30 · Distributor to affix stamps
  11. 10-50-31 · Dealer to return unstamped cigarettes
  12. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  13. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  14. 10-50-34 · Enforcement powers of department…
  15. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  16. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  17. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  18. 10-50-38 · Act of agent as act of principal
  19. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  20. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  21. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  22. 10-50-42 · Investigations and taking of testimony
  23. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  24. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  25. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  26. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  27. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  28. 10-50-48 · Secretary's order after hearing--Copy to applicant
  29. 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
  30. 10-50-50 · Service of notice of appeal--Notice and bond filed with…
  31. 10-50-51 · Relief granted by circuit court--Costs
  32. 10-50-52 · Proceeds of tax--Distribution
  33. 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
  34. 10-50-58 · Cigarette stamp purchasing fund established
  35. 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
  36. 10-50-60 · Promulgation of rules
  37. 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
  38. 10-50-62 · Dealers to buy only from licensed wholesalers and…
  39. 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
  40. 10-50-64 · Voluntary regulation of use of tobacco products
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